實施平衡計分卡的問題研究以TFT-LCD產業之CF廠為例

TFT-LCD (Thin Film Transistor-Liquid Crystal Display)產業是政府目前極力推動的兩兆雙星產業)之一，而台灣因先前DARM、半導體代工與PC製造豐富成功的產業經驗，以致快速且成功的成立了多家TFT-LCD面板製造大廠，業界也有了面板五虎(友達、奇美、華映、廣輝、彩晶)、一猴 (群創)的封號，去年更一舉超越日本，奪下全球出貨量第二的排名，僅次於韓國。但風光的背後也隱藏多項的隱憂，在液晶循環縮短、液晶電視市場需求不如預期、產業供應鍊與垂直整合條件不如日韓、機台設備與關鍵性零組件多掌握於日本手中，在目前產業競爭激烈，各大廠紛紛祭出降價策略，倒貨出清以降低庫存成本，誰能承受住如此大的壓力，在現實的市場機制中生存下來，成本、產能、良率(技術能力)，就是決勝的三大關鍵。若能以平衡計分卡的精神來引導組織將資源聚焦、並使策略落實執行，必能激勵產業變革，使台灣TFT-LCD產業的生生不息、基業長青。本研究即以此為出發點，以台灣TFT-LCD產業為主軸，深入瞭解全球TFT-LCD產業所處之環境與策略發展模式，再以平衡計分卡架構為台灣TFT-LCD產業診視策略內容，協助設計新的營運模式，為台灣TFT-LCD產業設計導入平衡計分卡之模型，並為台灣TFT-LCD產業提供未來發展整合性策略管理制度之參考。故本研究藉個案公司試行導入平衡計分卡應用時，所可能遭遇問題的角度切入，參考周齊武，Haddad，吳安妮，施能錠 (2001) 對問題的分類方式，將問題分為技術面、人為面、及組織面三個層面，及Ittner and Larcker (1998)將問題的嚴重程度分為「小問題」、「中問題」、「大問題」三種程度，檢討個案公司試行的平衡計分卡制度。並藉由文獻閱讀及訪談的方式，透過了解個案公司平衡計分卡設計與試行模式之經驗，與所面臨之瓶頸與問題分析，提出可能的改善方向，以為個案公司及未來擬建置平衡計分卡管理模式之企業參考。

關鍵字

平衡計分卡；液晶顯示器

並列摘要

TFT-LCD (Thin Film Transistor-Liquid Crystal Display ) do one's utmost two trillion double star industry not promote of at present by government) one of, and DARM , semiconductor take the place of the worker and PC and make and enrich the industry experience that succeed because before in Taiwan, so that fast and successful much TFT-LCD panels of establishment make big factory, industry have five of panels tiger of too (AUO, CMO , CPT , QDI, Hannstar), one envelope number of monkey (Innolux), surmounted Japan at one blow even more last year, seized the rank of the second of global production, second only to Korea. But hide multiple secret worries behind the scene , shorten in liquid crystal circulation, liquid crystal TV market demand might as well expect, industry supply with chain with vertical to combine terms grasp on Japanese among the hand as Japan and Korea S. , machine TV station equipment and key more than spare part, the industry is fierce in competition at present, every large factory is it produce to hold a memorial ceremony for the tactics of making a reduction one after another , pour the goods to offer clearly in order to reduce the stock cost, who can bear so great a pressure, survive in the realistic market mechanism, cost , can producing , good rate (technological ability ), but three major keys of deciding the issue of the battle. If can guide organizing to focus resources on , and make the tactics to implement and carry out in spirit of balanced score card , can encourage the industry to improve , make the life and growth in nature of Taiwan TFT-LCD industry , family estate green for a long time. This research regards this as the starting point promptly, as the main shaft with Taiwan TFT-LCD industry, understand in depth environment and tactics that global TFT-LCD industry is in develop the way, and then regard card structure of balanced score as Taiwan TFT-LCD industry and examine the tactics content , helps to design the new operation way, design the model channeled into the score card of the balance for Taiwan TFT-LCD industry, provide the reference of the development combining tactics management system in the future for Taiwan TFT-LCD industry.